{
  "url": "https://openlegislation.uk/social-security-treasury-supplement-to-and-allocation-of-contributions-re-rating-order-1987/article-3",
  "json_url": "https://openlegislation.uk/social-security-treasury-supplement-to-and-allocation-of-contributions-re-rating-order-1987/article-3.json",
  "legislation": "uksi/1987/48",
  "legislation_title": "The Social Security (Treasury Supplement to and Allocation of Contributions) (Re-rating) Order 1987",
  "legislation_url": "https://openlegislation.uk/social-security-treasury-supplement-to-and-allocation-of-contributions-re-rating-order-1987",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Percentage rates of appropriate national health service and employment protection allocations",
  "text": "(1) Section 134(4) of the Act(allocation of contributions) shall be amended in accordance with the provisions of this article.\n(2) In the definition of “the appropriate national health service allocation”—\n(a) in paragraph (a) (primary Class I contributions) for the words “0.75 per cent.”there shall be substituted the words “0.85 per cent.”;\n(b) in paragraph (b) (secondary Class 1 contributions) for the words “0.6 per cent.” there shall be substituted the words “0.7 per cent.”;\n(c) in paragraph (c) (Class 2 contributions) for the words “11.5 per cent.”there shall be substituted the words “15.5 per cent.”;\n(d) in paragraph (d) (Class 3 contributions) for the words “11.5 per cent.”there shall be substituted the words “15.5 per cent.”;\n(e) in paragraph (e) (Class 4 contributions) for the words “0.95 per cent.”there shall be substituted the words “1.15 per cent.”\n(3) In the definition of “the appropriate employment protection allocation”\n(a) in paragraph (i) (primary Class 1 contributions) for the words “0.25 per cent.”there shall be substituted the words “0.07 per cent.”;\n(b) in paragraph (ii) (secondary Class I contributions) for the words “0.2 per cent.” there shall be substituted the words “0.06 per cent.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 134(4) was amended by the Employment Protection Act 1975, section 40(1), by the Social Security (Contributions) Act 1982, Section 3(3) and by the Social Security Act 1985 (c. 53), section 29(1) and Schedule 5, paragraph 11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See the Social Security (Contributions) Act 1982, section 3(2)(a)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See the Social Security (Contributions) Act 1981, section 3(2)(b)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "See the Social Security (Contributions) Act 1981, section 3(2)(c)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See the Social Security (Contributions) Act 1982, section 3(2)(b)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "See S.I. 1982/1790, article 6."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/48/article/3",
    "retrieved_at": "2026-10-29T16:34:06.485682+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}